It is mandatory to register for GST on the government’s website, gst.gov.in, if your turnover exceeds Rs.20 lakh (Rs.40 lakh or Rs.10 lakh, depending on your state’s and type of supply’s annual turnover).
Following is a step-by-step guide on how to complete the GST registration online
Steps to fill out GST Registration Application Part-A
The first step is to visit the GST portal, click on Services, then click on the ‘Registration’ tab. Afterward, select ‘New Registration’.
Step 2: Fill out Part A with the following information –
- To register a new account, click New Registration
- Choose Taxpayer from the drop-down menu under ‘I am a’
- Drop-down menus allow you to choose your state and district
- Enter the company name and PAN of the company here
- The OTPs will be sent to the registered email address and mobile number.
- Click on Continue
Step 3: Enter both OTPs received on the mobile device and email. Click Continue. If you didn’t receive the OTP, click Resend OTP.
Step 4: You will now receive a 15-digit Temporary Reference Number (TRN). This number will also be sent to your mobile and email account. Write down the TRN. You need to complete the part-B details within the next 15 days.
Step 5: Go to the GST portal once more and click on the ‘New Registration’ tab.
Step 6: Select the Temporary Reference Number. Enter the temporary reference number and captcha code, then click the Proceed button.
Step 7 : On the mobile and email account you registered you will receive an OTP. Enter the OTP and click Proceed.
Step 8: After you click on the Edit icon, you will see that the status of the application is draft.
A step-by-step guide to filling out GST registration Form Part-B
Step 9: In Step B, you will find 10 sections. Make sure to complete all the sections and submit all the necessary documents, including the Aadhar authentication section. In 2020, the bank account section will become non-mandatory.
You need to keep the following documents in your possession while applying for GST registration Online :
- Taxpayers’ constitutional rights
- The proof of the business’s location
- Details of your bank account
- Aadhaar authentication and verification, if chosen
Since 27th December 2018, GST registrations do not require bank account information.
Step 10: Enter the business name, constitution, and district details under the Business Details section.
Note: Not to be confused with a legal name, the trade name is completely different.
Then, you’ll need to choose “Yes” or “No” to opt-in or out of the composition scheme, in the first field- “Option for Composition”. Then, you’ll need to select the type of registered person that will be eligible for the composition scheme, such as a manufacturer or a service provider.
After that, enter the date on which the business began and the date from which the liability began. As per GST law, you can generate the challan by entering the details for advance tax payment for casual taxable persons by selecting either ‘Yes’ or ‘No’ for the type of registration as a casual taxable person.
You may choose ‘Input service distributor’ under the ‘Reason to obtain registration’ field if that is the case, at this point. However, many other options are available.
Enter the details requested by the selection. For instance, if you select ‘SEZ unit’, enter the name of the SEZ, designation of the approval authority, approval order number, etc. Upload the documents needed to support your selection.
Click the ‘Add’ button after selecting the registration type such as Central Sales Tax, Excise Tax or Service Tax, then the registration number and date of registration.
Step 11: Enter the promotional details of your partners and promoters under the Promoters/Partners tab.
Names, addresses, mobile numbers, dates of birth, email addresses, and genders are required, along with information about the individual’s identity, such as their designation / status and director ID if they are a company, whether or not they are citizens of India, and their PANs or Aadhaar numbers.
Please enter the stakeholder’s residential address and upload a photograph. You may upload files up to 1MB in size and in PDF or JPEG format.
Click on the ‘SAVE & CONTINUE’ button if the promoter is also the primary authorised signatory.
Step 12: The next step is to enter the details of the Authorised signatory, similarly to those entered for promoters and partners in step 10.
If you are a GST practitioner, enter your enrollment ID. If you are an authorised representative, provide basic information.
Step 13 : Provide information about your principal place of business.
It is the location where a taxpayer conducts business that constitutes his or her principal place of business within the state. Usually, the principal place of business is the address where a company keeps its books of accounts and documents, as well as where its top management is located.
The district, sector, ward, charge, or unit along with the commissionerate code, division code, and range code of the address should be provided. Additionally, the taxpayer’s official contact number and whether the property is rented, owned, or shared should be provided.
If applicable, upload a letter of consent or letter of nod for the business on the rented premises, as well as proof of the SEZ Unit/SEZ Developer approval. To save and continue, click on the ‘SAVE & CONTINUE’ button. Check mark the Nature of business activities in the premises and add any additional places of business.
- Refer to our section about how to check jurisdiction for the steps on how to do that. For more information, click on the hyperlink located in that section.
- Provide details of the original registration of the taxpayer (known as the corporate debtor) if you are applying for registration as the IRP of that company (undertaking CIRP).
- Append all documents into one file and upload it. The maximum file size is 1 MB and the formats are PDF and JPEG. No more than two files can be uploaded at a time.
Step 14 : On the next tab, enter the details of the products and services, along with the HSN codes or SAC codes, for up to five products and five services on top of your list.
A composition scheme taxpayer is shown the following screen.
Step 15: The taxpayer’s bank details can be entered for up to 10 bank accounts. Submitting bank account details has been made optional as of 27th December 2018. The GST portal will prompt you to file a non-core amendment application to provide the bank details after GSTIN is granted if you do not report these details at the time of GST registration.
Together with the details, upload supporting documents.
Step 16: Enter the professional tax employee code, PT registration certificate number, and state excise license number with the name of the licensee under the State Specific Information tab. Select ‘Save and Continue’ to proceed.
Step 17: Choosing whether or not to do Aadaar authentication is the next step. You can learn more about the process and options available on the page entitled, “All you need to know about Aadhaar authentication and steps”.
Unless specific circumstances apply, if the authorised signatory chooses to go for Aadhaar authentication, then physical verification of the premise or site will not be required by the officer. The ARN will be generated after verification is completed.
Step 18: by checking on the declaration and submitting the application using any of the following methods:
- LLPs and companies must use the DSC to submit applications
- Aadhaar registered numbers will receive OTP when using e-Sign
- By using EVC, the registered mobile number will receive an OTP
Step 19: An email and mobile number are sent when the application is successful, as well as an Application Reference Number (ARN).
By entering the ARN in GST Portal, you can check the ARN status for your registration.